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企业职工教育经费,是企业用于职工培训教育方面的专项资金,是国家智力投资的一个重要组成部分。建国以来,为了提高广大职工的文化、技术水平,加强企业的科学管理,促进企业的技术进步,国家财政通过多种渠道,对各种形式的职工教育在资金上给予了很大支持,促进了企业职工教育事业的发展。从1950年以来,有关企业职工教育经费的资金来源,大体经历了以下几个发展变化过程:
Education funds for staff and workers of enterprises are the special funds that enterprises use in the training and education of staff and workers and are an important part of the national intellectual investment. Since the founding of the People’s Republic of China, in order to improve the cultural and technological level of workers and staff, strengthen the scientific management of enterprises and promote the technological progress of enterprises, the state finance has given great support to various forms of staff education through various channels and has promoted The development of enterprise staff education. Since 1950, the funding sources for enterprise staff education funds have generally experienced the following development and changes: